Its hard for me to believe, but just two years ago, my folks had no website at all for their Real Estate business outside of the MLS sites where their listings showed. Now they have a halfway decent site, but users seem to be wanting/expecting virtual tours more and more. I'll tell you what I've found so far, and then solicit more input.
First, the main virtual tour technique that I've read about doesn't involve "filming". It involves taking still photos - preferably with a wide angle lens - and then using a special software to "stitch" them to gether into one continuous photo. The second step would be to set something up on your web site to "scrool" up and down and sideways on the photo. Of course, many sites and services will take care of some or all of these issues for you for costs that vary.
I'm still researching technologies and best options, and hopefully will have more in the future. I'd greatly apprieciate any input that anyone has on the subject, particular in terms of vendor pricing, and tecnologies for displaying the tours on your site.